中国快报

全国职工基本医疗保险制度的基本原则已初步形成,具体改革方案将经即将召开的全国职工基本医疗保险制度改革工作会议通过后正式发布。 据介绍,这次医疗改革的基本原则是: 1.保障职工的基本医疗需求。要根据可能、而不是根据需要来确定合理的基本医疗筹资水平。 2.扩大基本医疗保障的覆盖面,将职工基本医疗保险范围扩大到城镇各类企业(包括私营企业)的各类职工     

加强学科技术建设促进整体技术发展

学科建设是影响医院技术发展的最重要的因素之一.我院在基础建设、管理改革、信息化建设等方面取得了长足进步之后,及时将医院工作的重点向学科建设方向转移,通过对人力、物资、技术、管理等资源的大力引进、合理配置和开发使用,学科建设初见端倪,科室从16个扩增到25个,专业从25个扩展到45个,床位从300张扩展到450张,初步形成了规模适度、设备先进、专业齐全、技术力量较强的综合性医院发展模式.     

加强学科技术建设促进整体技术发展

学科建设是影响医院技术发展的最重要的因素之一[1].我院在基础建设、管理改革、信息化建设等方面取得了长足进步之后,及时将医院工作的重点向学科建设方向转移,通过对人力、物资、技术、管理等资源的大力引进、合理配置和开发使用,学科建设初见端倪,科室从16个扩增到25个,专业从25个扩展到45个,床位从300张扩展到450张,初步形成了规模适度、设备先进、专业齐全、技术力量较强的综合性医院发展模式.     

转型期农业经营风险:对广东的实证研究

本文考察了经济转型期广东不同区域、不同经营类型和不同经营组织形式的农业经营者的风险状况,分析了政府政策变化、产品价格波动、产业化经营水平、市场发育程度、生产技术条件以及社会化服务水平等因素对不同经济发展水平、不同经营类型和不同经营组织形式的农业经营者风险的影响,并对不同经营者的风险管理方式的选择进行了经济学揭示和解释。     

药品生产企业供应商资质审查和现场审计

目的探讨供应商管理中两个重点环节:资质审查和现场审计。方法对药品生产企业各类物料供应商的资质审查情况和现场审计情况进行总结、分析。结果初步建立了各类物料供应商应具有的资质和审查注意事项,以及现场审计的内容和一般过程。结论为了做好供应商管理,药品生产企业质量管理人员必须掌握各类物料供应商资质审查的内容和注意事项,以及现场审计的内容和一般过程。     

导诊过程中实施首问负责制的效果评价

门诊是医院面向社会的重要窗口,门诊窗口服务工作的质量体现了医院的整体水平.首问负责制是指最先受理患者咨询、投诉的部门或作为首问负责的部门和人,并负责处理或督促相关部门解决患者在就诊过程中提出的各类问题,为患者及服务对象提供优质满意的服务制度.首问负责制的宗旨是为患者提供满意的服务.为了使患者得到满意的服务,笔者在门诊窗口服务中推行了首问负责制,加强了护士的岗位责任意识,有效地提高了门诊护理服务质量,提高了门诊患者的满意度,取得较好的社会效益和经济效益.     

中国目前税制改革的建议

本文对中国现有税收法律制度进行了分析,主要从税收的管理权限、税收的优惠政策、税收的法律条款、税率、起征点、不同税种之间的关系等几个方面,指出了现有税收法律制度存在的问题,并就这些问题的存在造成的不同地区、不同经济体制、不同行业之间的不公平竞争以及由此对中国市场经济的发展造成的不利影响进行分析,从简化税种、慎用优惠政策、完善税制、合并同类税种、加大征收力度和处罚力度等方面指出解决这些问题的途径,为中国目前的税制改革提供了参考。     

提高高职高专生物化学实验教学质量的探索与实践

生物化学实验是生物化学课程教学的重要组成部分.为充分发挥生物化学实验课程在高职高专高技能型人才培养中的重要作用,切实体现以学生为本,重点培养学生的基本技能和综合素质,作者在教学实践中对实验项目、教学方法、实验室开放、考核方式等方面做了初步的探讨与改革.     

我院制剂室的质量管理

为了保证制剂质量,在管理方面我们进行了初步探讨,取得了一些实效,现介绍如下:一、在制剂生产过程中,控制了工艺过程中五个因素的影响.1.人员素质:好的产品是人生产出来的,要充分调动各类各级人员的积极性和主观能动性,充分发挥各业务人员的技术水平,使各类人员在质量管     

蔡卫民：新医改为临床药学发展创造机遇

"横看成岭侧成峰",每个人所处的位置不同,看到的事物也不尽相同.对于新医改方案的看法亦是如此.对于长期从事临床药学工作的蔡卫民教授来说,新医改方案中的"推进医药分开,探索通过设立药事服务费等多种方式逐步改革或取消药品加成政策"、"初步建立国家基本药物制度,政府举办的基层医疗卫生机构全部配备和使用基本药物,其他各类医疗机构也都必须按规定使用基本药物"以及"规范药品临床使用,发挥执业药师指导合理用药与药品质量管理方面的作用"等与药师未来工作重点息息相关的内容最能引起他的关注.     

The consumption of alcohol by Australian adolescents: a comparison of revenue and expenditure

AIMS: To estimate (i) Australian government taxation revenue collected from the consumption of alcohol by adolescents and (ii) the amount spent by the government on interventions aimed at educating adolescents about the potential dangers of alcohol use. DESIGN: Secondary data analysis. SETTING: Australia. FINDINGS: Australian adolescents (aged between 12 and 17 years, inclusive) spent approximately US dollars 217 million on alcoholic beverages in 2002, netting the Australian government approximately US dollars 112 million in tax revenue. This resulted in an average of US dollars 195 earned in tax per adolescent drinker. It is estimated that the Government spent approximately US dollars 17 million on adolescent drinking interventions in 2002, equating to an expenditure of about US dollars 10.51 per adolescent on the delivery of alcohol interventions. For every dollar spent on alcohol interventions aimed at adolescents, it is estimated that the government receives around US dollars 7 in alcohol tax revenue. CONCLUSIONS: A substantial disparity exists between the amount of tax revenue received by the Australian government from adolescent drinkers and the overall amount spent in attempting to prevent and relieve some of the problems associated with adolescent problem drinking.     

Taxation as prevention and as a treatment for obesity: the case of sugar-sweetened beverages

The contemporary American food environment makes energy-dense, nutrient-poor foods and beverages the "default" option for most consumers. Economic interventions like taxes can shift the relative prices of unhealthy foods to nudge consumers towards healthier options. Beverages with added sugar are a good starting point for food taxation; they constitute over 10 percent of caloric intake nationwide and provide little or no nutritional value. Current levels of taxation on sugar-sweetened beverages (SSBs) are too low to affect consumer behavior, but the implementation of a penny-per-ounce excise tax could lead to substantial public health benefits. Current estimates predict that a tax that raised the cost of SSBs by 20 percent could lead to an average reduction of 3.8 pounds per year for adults, causing the prevalence of obesity to decline from 33 to 30 percent. SSB taxes would also generate considerable revenue for public health and obesity prevention programs. Although the beverage industry is fighting such taxes with massive lobbying and public relations campaigns, support for the policies is increasing, especially when revenue is earmarked for obesity prevention.     

The legalization of dangerous consumption: a comparison of cannabis and gambling policies in three US states

Abstract

Gambling has been legalized due its capacity to provide tax revenue in times when additional tax revenue is difficult to collect from large corporations and wealthy individuals. Especially state lotteries have been introduced on the premise that they provide additional funding for “good causes”. Given the harm that potentially results from gambling, it is possible to question whether education or other “good causes” truly form a ground for governments to align themselves with the gambling industry. There is no agreement on values in a modern pluralistic society, and although the purpose of education is used in legalization campaigns, after legalization it is possible to derive funds for whatever governments deem appropriate, or where there is a lack of public funds. In the US legalization of marijuana has been accomplished by using gambling as model how to gain acceptance for addictive product, and use of tax revenues seems to follow at least first the pattern developed for lottery proceeds. There is still a lack of research regarding gambling-related harm and the resultant social costs, and the situation is even more pressing with research dealing with harms and costs related to use of cannabis. The legalization of the use of recreational cannabis has occurred on basis that cannabis is relatively harmless, and after using cannabis for relatively limited medical purposes. The harms resulting from the use of cannabis do not necessarily diminish after legalization, and public officials will again face a conflict of interest similar to gambling, when collecting taxes from cannabis industry.     

Revenue implications to the Vietnamese government of using taxes to curb cigarette smoking

This study explores the impact on government taxation revenue from increasing excise on cigarettes in Vietnam. A dynamic population model is used to estimate future patterns (both prevalence and consumption) of tobacco use in Vietnam, with and without changes to tobacco excise for the period 2006–2016. Three increases in the base case excise tax rate of 55% are modelled: 65%, 75% and 90%. Various price elasticities are used to examine variations in cigarette consumption while cross price elasticities are used to explore shifts from cigarette to other forms of tobacco. Revenue implications for the period 2006–2016 are reported as discounted net present values (NPV) in 2006 values. The model predicts that smoking rates in 2016, for both males and females, are marginally lower than base case estimates for all taxation excise options with higher price elasticities generating greater reductions in prevalence. In all cases, compared to base case estimates, the results indicate a fall in number of smokers, a reduction in amount of tobacco consumed and an increase in overall taxation revenue. The additional gain in government revenue, expressed in NPV terms, ranges from a low of VND 69,579 billion (or USD $4.35 billion) to a high of VND 108,492 billion (or USD $6.79 billion). Increases in tobacco excise provide an opportunity for the Vietnamese government to increase revenue at the same time as reducing tobacco consumption. Further research into the wider social and economic consequences of increasing tobacco excise in Vietnam is warranted.     

Framing and the marginalisation of evidence in media reportage of policy debate about alcopops, Australia 2008-2009: implications for advocacy

Introduction and Aims. We aimed to investigate news reportage of the contested Australian 2008 ‘alcopop tax’ on ready‐to‐drink spirits, with an emphasis on the treatment of evidence of the tax's effect on consumption rates. The tax was associated with both and overall net reduction in alcohol consumption (2.7%) and reduction specifically in ready‐to‐drink spirits (26.1%). Design and Methods. We conducted content analyses of 536 articles from Australian newspapers and 33 Sydney television news items. All items were coded for the presence of rhetorical frames, the total number of statements per item that corresponded with each frame and the group identity of news‐actors making the statements. Results. Four principal frames were identified: consumption reduction, substitution effects, revenue raising and closing a tax loophole. Only 22.2% of statements included evidence regarding the tax's effect on sales and consumption. A significantly higher proportion of statements supporting the tax included evidence (29%) compared with statements opposing the tax (15%). Discussion and Conclusion. Public health advocates should be mindful of how evidence can be marginalised in contested policy debates. The direction and rhetorical appeal of counterargument needs to be anticipated in strategic planning of the communication of alcohol control policies.[Fogarty AS, Chapman S. Framing and the marginalisation of evidence in media reportage of policy debate about alcopops, Australia 2008–2009: Implications for advocacy. Drug Alcohol Rev 2010;30:569–576]     

Production and consumption of alcoholic beverages in the USSR. A statistical study.

The Soviet government has published few official statistics on alcoholic beverages. Using Soviet statistical, commerical and technical sources, however, estimates can be derived on the production and consumption of alcoholic beverages during the 1957-71 period, including urban and rural consumption, expenditures, tax revenues, imports and exports and use of agricultural products.     

Tax aspects of outpatient drug transactions in nonprofit hospitals

Tax issues related to sales of medications to outpatients by pharmacies in nonprofit hospitals are described. Hospitals are increasing their emphasis on development of ambulatory-care programs. Two aspects of the tax implications of such services are (1) whether revenue from sales of medications to ambulatory patients constitutes "unrelated business income" for the nonprofit hospital and thus is taxable and (2) whether engaging in dispensing of medications to ambulatory patients might jeopardize the tax-exempt status of the hospital. Various rulings from the Internal Revenue Service and court cases are reviewed. Sales of medications to members of the general public who are unrelated to the hospital are taxable. Sales of medications for the convenience of hospital patients, and irregular and intermittent sales to the public by a pharmacy that normally serves only "patients," are tax exempt. Sales of medications to the public probably do not jeopardize the tax-exempt status of a hospital so long as the primary purpose of the hospital is consistent with permissible tax-exempt purposes.     

The Australian ready-to-drink beverages tax missed its target age group

BackgroundDuring 2008 and 2009, the Australian Government increased the tax on ready-to-drink alcoholic beverages by 70% to discourage drinking among adolescents.MethodsTo evaluate the tax, we use the difference-in-difference and comparative interrupted time series estimators, where age is used to define the control and treatment groups. This methodology is applied to the Household Income and Labour Dynamics in Australia survey.ResultsWe show that the tax did not affect the alcohol consumption of those aged under 25 (the tax targeted age group) but substantially reduced drinking among those aged 25–69, reducing their average daily consumption of standard drinks by 8.9% from 2010 to 2018.ConclusionThe age group under 25 did not respond to the tax likely because of product substitution. Alcohol price policy may need to acknowledge complex substitute/complement relationships between beverages and consider a floor price on alcohol or a uniform volumetric tax per standard drink.     

Economic and other views of addiction: implications for the choice of alcohol, tobacco and drug policies

It is the aim of this paper to provide an overview of developments in implicit and explicit economic views of addiction, to contrast these perceptions with the views of other disciplines and discuss the implications for policy. Addictive behaviours have received considerable attention from disciplines other than economics. The nature of addiction and the contribution of psychological, physiological and social factors have been strongly debated within the addictions field for many years. The views of economists are becoming increasingly important because economic studies of consumption, and tax revenue in the case of licit drugs, are one factor when framing policy. It is therefore crucial to know how economists have treated addiction. Have they neglected it and what are the implications if they have? This paper attempts to answer this question by reviewing and discussing the literature in depth and drawing out the implications for policy.